|
|
| MLY5540 | Analysis of Turkish Tax System | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of PUBLIC FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Cemil RAKICI | | Co-Lecturer | DOCTOR LECTURER TAYYİP YAVUZ | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | This course aims to increase students' knowledge about Turkish Tax System. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | Define income, wealth, and expenditure taxes in the Turkish tax system. | 1 | 1, | | PO - 2 : | Cognize encouraging and efficiency tax system. | 1,5 | 1, | | PO - 3 : | Compute taxpayers tax base. | 1,5 | 2,3,5,6, | | PO - 4 : | Analyze the differences among the income elements. | 2,5,10 | 2,3,5,6, | | PO - 5 : | Interpret tax planning and tax competition issues within the framework of Turkish tax system. | 2,5,10 | 2,5, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| General assessment of the tax system in Turkey, analysis of income tax, cooperation tax and value added tax, analysis of other taxes. |
| |
| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Development of Turkish tax system | | | Week 2 | Commercial earnings | | | Week 3 | Agricultural earnings, self employment earnings and wages | | | Week 4 | Returns on stocks and bonds, real estate returns, other earnings and returns | | | Week 5 | Declaration of income | | | Week 6 | Corporation income tax | | | Week 7 | Declaration of corporation income tax | | | Week 8 | Mid-term exam | | | Week 9 | Transfer pricing | | | Week 10 | Property tax, Inheritance tax | | | Week 11 | Motor vehicles tax | | | Week 12 | Value added tax | | | Week 13 | Private consumption tax | | | Week 14 | Excise tax | | | Week 15 | Fees, Local government tax | | | Week 16 | End-of-term exam | | | |
| 1 | Aksoy, Ş. 1996; Vergi Hukuku ve Türk Vergi Sistemi, Filiz Kitabevi, İstanbul. | | | |
| 1 | Pehlivan, O. 2020; Vergi Hukuku, Derya Kitabevi, Trabzon. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 8 | | 1 | 30 | | In-term studies (second mid-term exam) | 12 | | 1 | 20 | | End-of-term exam | 16 | | 2 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Arasınav için hazırlık | 15 | 6 | 90 | | Arasınav | 1 | 1 | 1 | | Ödev | 13 | 1 | 13 | | Kısa sınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 15 | 5 | 75 | | Dönem sonu sınavı | 3 | 1 | 3 | | Total work load | | | 225 |
|